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    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/101766

    Title: 非上市櫃台資公司赴陸後內部控制制度調整之研究
    Other Titles: The revolution of internal control system for a non public Taiwanese company with a China subsidiary
    Authors: 苗成宇;Miao, Chen-Yu
    Contributors: 淡江大學中國大陸研究所碩士班
    張五岳;Chang, Wu-Ueh;蘇裕惠;Su, Yu-Hui
    Keywords: 內部控制;中國大陸;台商;Internal Control;Mianland China;Taiwanese Company
    Date: 2014
    Issue Date: 2015-05-04 09:17:44 (UTC+8)
    Abstract:   現今台資製造業因台灣市場小、工資成本高漲,兼之勞動力、各類原物料資源缺乏等諸多問題,經營環境實屬不佳。相較之下鄰近的中國大陸與台灣同文同種,其龐大的內需市場及相對低廉的生產要素,吸引無數台灣企業,無論出於長遠之生產及銷售規劃,或是其他因素所逼迫的無奈之舉,無不爭相前進大陸投資建立生產基地或銷售據點。結至2013年為止台灣對境外投資共$2,163億美元,其中對中國大陸投資即約$1,337億美金,佔台灣對境外投資存量之61.8%,其比重不可謂不重。
    The current business environment in Taiwan appears to be in a less desirable state for manufacturers who sometimes struggle to achieve the anticipated outcome due to limited scope of the market, increase in wages costs, high expenditure in resources et cetera. While comparing to its adjacent economic giant, Taiwan does not offer ideal commercial conditionals akin to Mainland China, of such as relatively low manufacturing and labor costs. Reluctantly, for such consideration, Mainland China has attracted countless Taiwanese enterprise to relocate to invest and set up point of sales in regard to long-term corporate strategy as well as sales goal. By 2013, the total investment abroad of Taiwanese enterprise has achieved a sum of $216.3 billions while Mainland China accounted for $133.7 billion, that is 61.8% of total annual overseas investment sum.

    Moreover, to smaller private Taiwanese companies, internal operational management appears less structured and regulated in contrast to larger public companies, whereas it often lacks standardized and uniform management and operational procedure. This can be viewed as a result of ‘sole-expertise-orientated’ background of the firm proprietors, they sometimes have restricted experience in the field of internal corporate management who could fail to address the importance of such aspect in operating a company.

    However, the original system of the internal control and management is inadequate for daily activities after invest in Mainland China with the change of the distances of the region, the scale of the company and other external conditions. Some owners of the multinational enterprise does not have a highly respect on the problem of the communications and cultural differences. The owners considered that Mainland China and Taiwan came from the same culture and same race, and they believe there just a few problems in their business.
    The company which be studied decides to adjust their internal control system after investing in Mainland China, expects it will improve many problems due to their original internal control system. The consultant design and promote the “Revolution of internal control system project” which comply with the requirements of public company in Taiwan. If it workable, the company will have the chance to initial public offerings in the future.

    There are two major advantages of the “Revolution of internal control system project”. Firstly, all the members in the company have to understanding the control of internal. Second, enhance the improvement of internal processes. All the leadership, managers and junior staff realize the importance of internal control and the necessity of improve the original internal control system in the execution of project. The improvements of internal processes enhance their efficiency, reduce the cost of time and resources and resolve many departments friction. The Company expects the “Revolution of internal control system project” will lead it to the right way.
    Appears in Collections:[中國大陸研究所] 學位論文

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